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JEL Code: H26
178,016 Total downloads
Showing Papers 181 - 230 of 890
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Tax Reforms - Taxes Without Tax Laws
Vijaya Krushna Varma
Independent
Date Posted: November 30, 2011
Last Revised: July 29, 2012
Working Paper Series
35 downloads
Organised Vat Fraud: Features, Magnitude, Policy Perspectives
Bank of Italy Occasional Paper No. 106
Fabrizio Borselli
Bank of Italy
Date Posted: November 29, 2011
Accepted Paper Series
78 downloads
The Effect of Low Corporate Tax Rate on Payroll Tax Evasion
CERGE-EI Working Paper Series No. 448
Boryana Madzharova
Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)
Date Posted: November 29, 2011
Working Paper Series
29 downloads
'Tax Repatriation Holiday': Choosing Words Strategically
Pat Oglesby
Center for New Revenue
Date Posted: November 25, 2011
Last Revised: February 18, 2012
Working Paper Series
27 downloads
The McKesson Case: Key Transfer Pricing Principles in the Context of Debt Factoring
Transfer Pricing International Journal, 2011
Rupert Macey-Dare and
Danny Beeton
St. Cross College, Oxford
and
Freshfields
Date Posted: November 22, 2011
Last Revised: July 25, 2012
Working Paper Series
107 downloads
On the Optimal Size of Local Jurisdictions: New Evidence from Italian Provinces
Bank of Italy Temi di Discussione (Working Paper) No. 823
Guglielmo Barone
Bank of Italy
Date Posted: November 17, 2011
Working Paper Series
27 downloads
The McKesson Case: A Further Debate on Key Transfer Pricing Principles
Transfer Pricing Week, 2011
Danny Beeton
and
Rupert Macey-Dare
Freshfields
and
St. Cross College, Oxford
Date Posted: November 03, 2011
Last Revised: July 25, 2012
Accepted Paper Series
140 downloads
An Assessment of the Revenue Impact of the State Level VAT in India
Arindam Das-Gupta
Goa Institute of Management
Date Posted: November 02, 2011
Last Revised: November 21, 2011
Working Paper Series
99 downloads
Tax Credits Response to Tax Enforcement: Evidence from a Quasi-Experiment in Chile
Claudio A. Agostini
and
Claudia Martinez
Universidad Adolfo Ibañez
and
University of Chile - Department of Economics
Date Posted: November 02, 2011
Working Paper Series
34 downloads
The Cain Plan v. the Able Plan: An Empirical Analysis
Northeastern University School of Law Research Paper
Nicholas A. Paleveda
Northeastern University
Date Posted: October 29, 2011
Working Paper Series
69 downloads
Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program
Lorenzo Casaburi
,
Lorenzo Casaburi
and
Ugo Troiano
Harvard University - Department of Economicsaffiliation not provided to SSRN
,
Harvard University - Department of Economicsaffiliation not provided to SSRN
and
Harvard University - Department of Economics
Date Posted: October 28, 2011
Last Revised: January 23, 2013
Working Paper Series
220 downloads
Do Mobile Pensioners Threaten the Deferred Taxation of Savings?
CESifo Working Paper Series No. 3617
Volker Meier and
Andreas Wagener
CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
and
University of Hannover - Economics and Business Administration Area
Date Posted: October 26, 2011
Working Paper Series
16 downloads
The Effective Tax Rate of the Largest US and EU Multinationals
U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-015, U of Michigan Public Law Working Paper No. 255
Reuven S. Avi-Yonah and
Yaron Lahav
University of Michigan Law School
and
Ben-Gurion University of the Negev
Date Posted: October 25, 2011
Last Revised: September 18, 2012
Working Paper Series
480 downloads
A Multi-Agent Model of Tax Evasion with Public Expenditure
University Ca' Foscari of Venice, Dept. of Economics Research Paper Series No. 15/WP/2011
Paolo Pellizzari
and
Dino Rizzi
Ca Foscari University of Venice - Department of Economics
and
Ca Foscari University of Venice - Department of Economics
Date Posted: October 19, 2011
Accepted Paper Series
54 downloads
Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States
Indiana University School of Public & Environmental Affairs Research Paper No. 2011-10-01
Jason Matthew DeBacker
,
Bradley T. Heim and
Anh Tran
Middle Tennessee State University - Department of Economics and Finance
,
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
and
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Date Posted: October 10, 2011
Last Revised: May 29, 2012
Working Paper Series
224 downloads
The Information Environment and the Investment Decisions of Multinational Corporations
MIT Sloan Research Paper No. 4942-11
Nemit Shroff
,
Rodrigo S. Verdi and
Gwen Yu
Massachusetts Institute of Technology (MIT) - Sloan School of Management
,
Massachusetts Institute of Technology (MIT)
and
Harvard Business School
Date Posted: October 06, 2011
Last Revised: March 08, 2012
Working Paper Series
210 downloads
Direct Taxes Code: Changing Paradigm of Tax Rules in India
Expert Guide - Tax, September 2011
Tarun Jain
Supreme Court of India
Date Posted: October 05, 2011
Accepted Paper Series
79 downloads
Reverse the Global Economic Recession
Vijaya Krushna Varma
Independent
Date Posted: October 05, 2011
Last Revised: July 31, 2012
Working Paper Series
19 downloads
Principles and Practices to Enhance Compliance and Enforcement of the Personal Income Tax
George K. Yin
University of Virginia School of Law
Date Posted: September 29, 2011
Working Paper Series
73 downloads
Mirrlees Meets Modigliani-Miller: Double Taxation and Capital Structure
Kyoung Jin Choi
University of Calgary - Haskayne School of Business
Date Posted: September 25, 2011
Last Revised: October 21, 2012
Working Paper Series
79 downloads
The Effect of Mandatory Financial Statement Disclosures on Tax Reporting and Collections: The Case of FIN 48 and Multistate Tax Avoidance
McCombs Research Paper Series No. ACC-04-11
Sanjay Gupta ,
Lillian F. Mills and
Erin Towery
Michigan State University - Eli Broad College of Business
,
University of Texas at Austin - McCombs School of Business
and
University of Texas at Austin - McCombs School of Business
Date Posted: September 23, 2011
Last Revised: May 01, 2013
Working Paper Series
231 downloads
Opportunities to Divert, Firm Value, and Taxation: Theory and Evidence from European Firms
Robert Krämer
and
Vilen Lipatov
Goethe University Frankfurt - Faculty of Economics and Business Administration
and
Goethe University Frankfurt - Faculty of Economics and Business Administration
Date Posted: September 23, 2011
Working Paper Series
47 downloads
Underreporting of Earnings and the Minimum Wage Spike
IZA Discussion Paper No. 5942
Mirco Tonin
University of Southampton
Date Posted: September 04, 2011
Working Paper Series
6 downloads
Investments Through DTAA Route in India and Strategic Tax Planning
Institute of Business Laws Newsletter, No. 2, August 2011
Tarun Jain
Supreme Court of India
Date Posted: August 28, 2011
Last Revised: February 15, 2012
Accepted Paper Series
93 downloads
Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets
Journal of Finance, Forthcoming
Michelle Hanlon ,
Edward L. Maydew and
Jacob R. Thornock
Massachusetts Institute of Technology (MIT) - Sloan School of Management
,
University of North Carolina at Chapel Hill - Accounting Area
and
University of Washington - Michael G. Foster School of Business
Date Posted: August 24, 2011
Last Revised: April 01, 2013
Accepted Paper Series
316 downloads
Sukh Ram - An Earlier Indian Telecommunications Corruption Scandal
Computer and Telecommunications Law Review, Vol. 17, No. 6, pp. 153-157, 2011
Ewan Sutherland
University of Witwatersrand, LINK Centre
Date Posted: August 20, 2011
Accepted Paper Series
Predicting the Past – The Problem of Finding a Counterfactual in Part IVA
Australian Tax Review, Vol. 40, No. 3, pp. 185-200, 2011, Sydney Law School Research Paper No. 11/49
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: August 17, 2011
Last Revised: August 31, 2011
Accepted Paper Series
156 downloads
Getting More by Asking Less: Justifying and Reforming Tax Law's Offer-in-Compromise Procedure
160 University of Pennsylvania Law Review, Forthcoming, 2012, Tulane Public Law Research Paper No. 11-04
Shu-Yi Oei
Tulane Law School
Date Posted: August 15, 2011
Last Revised: April 04, 2012
Accepted Paper Series
106 downloads
The Case Against Strategic Tax Law Uncertainty
Tax Law Review, Vol. 64, No. 4, 2011
Leigh Osofsky
University of Miami - School of Law
Date Posted: August 11, 2011
Last Revised: August 13, 2011
Accepted Paper Series
134 downloads
Economic Reforms
Vijaya Krushna Varma
Independent
Date Posted: August 10, 2011
Last Revised: July 29, 2012
Working Paper Series
31 downloads
Russian Science on the Concept of International Tax Law
Victoria Pirumova
Zhongnan University of Economics and Law
Date Posted: August 07, 2011
Last Revised: January 04, 2012
Working Paper Series
42 downloads
Equity Compensation and Tax Sheltering: Are They Negatively Related due to Incentives or Tax Benefits?
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Jeri K. Seidman
and
Bridget Stomberg
University of Texas at Austin - McCombs School of Business
and
University of Texas at Austin
Date Posted: August 05, 2011
Last Revised: July 18, 2012
Working Paper Series
78 downloads
The Impact of FIN 48 and Economic Nexus on Multistate Tax Settlements
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Ann Boyd Davis
Tennessee Technological University
Date Posted: August 05, 2011
Working Paper Series
71 downloads
A Tale of Pork Prices: Evasion and Attenuation of a Japanese Tariff
Crawford School Research Paper , Asia Pacific Economic Paper No. 382
Kazuki Onji
Australian National University - Crawford School of Economics and Government
Date Posted: August 02, 2011
Working Paper Series
10 downloads
Government Performance, Taxation and Fiscal Accountability: Evidence from Brazil
APSA 2011 Annual Meeting Paper
Jeffrey F. Timmons
and
Francisco Garfias
IE Business School
and
Stanford University - Department of Political Science
Date Posted: August 01, 2011
Last Revised: February 20, 2012
Working Paper Series
87 downloads
Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?
Sean T. McGuire
,
Thomas C. Omer and
Jaron Wilde
Texas A&M University - Department of Accounting
,
Texas A&M University (TAMU) - Department of Accounting
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: July 29, 2011
Last Revised: June 26, 2012
Working Paper Series
103 downloads
Is Knowledge of the Tax Law Socially Desirable?
U of Chicago Law & Economics, Olin Working Paper No. 563
David A. Weisbach
University of Chicago - Law School
Date Posted: July 26, 2011
Last Revised: July 27, 2011
Working Paper Series
280 downloads
Can We Rely Upon Fiscal Policy Estimates in Countries with Unreported Production of 15 Per Cent (or More) of GDP?
CESifo Working Paper Series No. 3521
Raffaella Basile
,
Bruno Chiarini and
Elisabetta Marzano
Department of Economics, Università 'La Sapienza' di Roma
,
University of Naples, Parthenope
and
Parthenope University - Department of Economic Studies (DES)
Date Posted: July 21, 2011
Working Paper Series
26 downloads
From Boom to Doom to Boom: Offshore Financial Centres and Development in Small States
Richard Woodward
University of Hull
Date Posted: July 14, 2011
Working Paper Series
138 downloads
New Monetary System
Vijaya Krushna Varma
Independent
Date Posted: July 12, 2011
Last Revised: April 04, 2012
Working Paper Series
22 downloads
Simplified Budget Preparation
Vijaya Krushna Varma
Independent
Date Posted: July 09, 2011
Last Revised: July 23, 2012
Working Paper Series
50 downloads
Exclusion from Income of Compensation for Services and Pooling of Labor Occurring in a Noncommercial Setting
Florida Tax Review, Vol. 11, 2011, U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-011, U of Michigan Public Law Working Paper No. 243
Douglas A. Kahn
University of Michigan Law School
Date Posted: July 01, 2011
Last Revised: July 13, 2011
Accepted Paper Series
112 downloads
Optimal Dynamic Tax Evasion: A Portfolio Approach
Rosella Levaggi and
Francesco Menoncin
University of Brescia - Department of Economics and Management
and
University of Brescia - Department of Economics
Date Posted: June 30, 2011
Working Paper Series
39 downloads
The Shadow Economy and Shadow Economy Labor Force: What Do We (Not) Know?
IZA Discussion Paper No. 5769
Friedrich Schneider
University of Linz - Department of Economics
Date Posted: June 20, 2011
Working Paper Series
105 downloads
Religion and the Shadow Economy
ZEW - Centre for European Economic Research Discussion Paper No. 11-038
Friedrich Heinemann and
Friedrich Schneider
Centre for European Economic Research (ZEW)
and
University of Linz - Department of Economics
Date Posted: June 16, 2011
Working Paper Series
58 downloads
Overhaul of the Japan-US Tax Treaty in 2003
The Japanese Annual of International Law, No. 49, pp. 55-70, 2006
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: June 14, 2011
Accepted Paper Series
52 downloads
Disclosure Management in the Nonprofit Sector: A Framework for Past and Future Research
Mary Ann Hofmann
and
Dwayne McSwain
Appalachian State University
and
Appalachian State University
Date Posted: June 10, 2011
Working Paper Series
Tax Return as a Political Statement
Alexander Libman
,
André Schultz
and
Thomas Graeber
Frankfurt School of Finance & Management and Russian Academy of Sciences
,
Frankfurt School of Finance & Management gemeinnützige GmbH
and
Frankfurt School of Finance & Management gemeinnützige GmbH
Date Posted: June 01, 2011
Last Revised: February 20, 2012
Working Paper Series
52 downloads
Inequality, Tax Avoidance, and Financial Instability
CEPR Discussion Paper No. DP8391
Augustin Landier and
Guillaume Plantin
Toulouse School of Economics
and
University of Toulouse 1 - Toulouse School of Economics (TSE)
Date Posted: May 19, 2011
Working Paper Series
4 downloads
Vebas, Welfare Plans & Sec. 419a(F)(6): Is the IRS Trying to Regulate or Spread Propaganda?
Southwestern University Law Review, Vol. 32, No. 1, 2003
John J. Koresko V
and
Jennifer S. Martin
Koresko Law Firm, P.C.
and
St. Thomas University - School of Law
Date Posted: May 17, 2011
Accepted Paper Series
179 downloads
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